一、改革进程中的预算发展国家预算起着巩固中央和地方政府财政运作的作用。1.税收的趋势1978年以前,企业将其全部剩余资金上缴财政,政府则承诺向企业提供投资资金和所需流动资金。为了提高效率,有必要允许企业自留部分利润用于投资和作为管理及劳动的奖金。因此在1978年,中 I. Budget Development in the Process of Reform The state budget plays a role in consolidating the financial operation of the central and local governments. 1. Tax Trends Before 1978, companies turned over all their remaining funds to finance while the government promised to provide them with investment funds and liquidity needed. In order to be more efficient, it is necessary to allow enterprises to retain part of their profits for investment and as bonuses in management and labor. Therefore, in 1978, China